It is known to use a polymeric polyol as part of the polyol component for the production of a polyurethane resin. Japanese Kokai Publication Sho-54-133599, for instance, discloses the use of a hydrophilic vinyl monomer in the production of such a polymeric polyol. Though polymeric polyols obtainable by using an non-hydrophilic vinyl monomer such as styrene and acrylonitrile have been demonstrated to give stable dispersions, no comparable information is available about polymeric polyols obtainable with a hydrophilic vinyl monomer. Meanwhile, a dispersion obtainable by mixing a high-molecular-weight polyol with a water-absorbent resin is known.
However, when a hydrophilic vinyl monomer is used in the production process disclosed in Japanese Kokai Publication Sho-54-133599, a stable dispersion can hardly be obtained. Moreover, the mere admixture of a high-molecular-weight polyol and a water-absorbent resin has the drawback that the water-absorbent resin is liable to undergo cohesion and precipitation.